34596 Federal Register / Vol. 63, No. 122 /Thursday, June 25, 1998 /Rules and Regulations

It is hereby certified that these

regulations will not have a significant

economic impact on a substantial

number of small entities. This

certification is based upon the fact that

the underlying statute applies only to

individuals. Therefore, a Regulatory

Flexibility Analysis under the

Regulatory Flexibility Act (5 U.S.C.

chapter 6) is not required.

Pursuant to section 7805(f), these

temporary regulations will be submitted

to the Chief Counsel for Advocacy of the

Small Business Administration for

comment on their impact on small

business.

Drafting Information

The principal author of these

regulations is Karin Loverud of the

Office of the Associate Chief Counsel

(Employee Benefits and Exempt

Organizations), IRS. However, other

personnel from the IRS and Treasury

Department participated in their

development.

List of Subjects

26 CFR Part 1

Income taxes, Reporting and

recordkeeping requirements.

26 CFR Part 602

Reporting and recordkeeping

requirements.

Adoption of Amendments to the

Regulations

Accordingly, 26 CFR part 1 is

amended as follows:

PART 1—INCOME TAXES

Paragraph 1. The authority citation for

part 1 continues to read in part as

follows:

Authority: 26 U.S.C. 7805 * * *

Par. 2. Section 1.32–3T is added to

read as follows:

§ 1.32–3T Eligibility requirements

(temporary).

(a) In general. A taxpayer who has

been denied the earned income credit

(EIC), in whole or in part, as a result of

the deficiency procedures under

subchapter B of chapter 63 (deficiency

procedures) is ineligible to file a return

claiming the EIC subsequent to the

denial until the taxpayer demonstrates

eligibility for the EIC in accordance with

paragraph (c) of this section. If a

taxpayer demonstrates eligibility for a

taxable year in accordance with

paragraph (c) of this section, the

taxpayer need not comply with those

requirements for any subsequent taxable

year unless the Service again denies the

EIC as a result of the deficiency

procedures.

(b) Denial of the EIC as a result of the

deficiency procedures. For purposes of

this section, denial of the EIC as a result

of the deficiency procedures occurs

when a tax on account of the EIC is

assessed as a deficiency (other than as

a mathematical or clerical error under

section 6213(b)(1)).

(c) Demonstration of eligibility. In the

case of a taxpayer to whom paragraph

(a) of this section applies, and except as

otherwise provided by the

Commissioner, no claim for the EIC

filed subsequent to the denial is allowed

unless the taxpayer properly completes

Form 8862, Information To Claim

Earned Income Credit After

Disallowance, demonstrating eligibility

for the EIC, and otherwise is eligible for

the EIC. If any item of information on

Form 8862 is incorrect or inconsistent

with any item on the return, the

taxpayer will be treated as not

demonstrating eligibility for the EIC.

The taxpayer must attach Form 8862 to

the taxpayer’s first income tax return on

which the taxpayer claims the EIC after

the EIC has been denied as a result of

the deficiency procedures.

(d) Failure to demonstrate eligibility.

If a taxpayer to whom paragraph (a) of

this section applies fails to satisfy the

requirements of paragraph (c) of this

section with respect to a particular

taxable year, the IRS can deny the EIC

as a mathematical or clerical error under

section 6213(g)(2)(J) [(K)].

(e) Special rule where one spouse

denied EIC. The eligibility requirements

set forth in this section apply to

taxpayers filing a joint return where one

spouse was denied the EIC for a taxable

year prior to marriage and has not

established eligibility as either an

unmarried or married taxpayer for a

subsequent taxable year.

(f) Effective date. This section applies

to returns claiming the EIC for taxable

years beginning after December 31,

1997, where the EIC was denied for a

taxable year beginning after December

31, 1996.

PART 602—OMB CONTROL NUMBERS

UNDER THE PAPERWORK

REDUCTION ACT

Par. 3. The authority citation for part

602 continues to read as follows:

Authority: 26 U.S.C. 7805.

Par. 4. In § 602.101, paragraph (c) is

amended by adding an entry to the table

in numerical order to read as follows:

§ 602.101 OMB Control numbers.

* * * * *

(c) * * *

CFR part or section where

identified and described

Current

OMB control No.

* * * * *

1.32–3T ..................................... 1545–1575

* * * * *

Michael P. Dolan,

Deputy Commissioner of Internal Revenue.

Approved: May 18, 1998.

Donald C. Lubick,

Assistant Secretary of the Treasury.

[FR Doc. 98–16840 Filed 6–24–98; 8:45 am]

BILLING CODE 4830–01–U

DEPARTMENT OF THE INTERIOR

Minerals Management Service

30 CFR Part 250

RIN 1010–AC45

Redesignation of 30 CFR Part 250—Oil

And Gas And Sulphur Operations In

The Outer Continental Shelf;

Correction

AGENCY: Minerals Management Service

(MMS), Interior.

ACTION: Final rule; Corrections.

SUMMARY: MMS published in the

Federal Register of May 29, 1998 (63 FR

29478) a final rule commonly known as

the ‘‘Redesignation’’ rule which assigns

new section numbers to each section in

part 250 (Oil and Gas and Sulphur

Operations in the Outer Continental

Shelf). The purpose was so that MMS

can logically format the subparts in the

future without further renumbering. The

MMS needs to make several minor

corrections to the published document.

EFFECTIVE DATE: The rule is effective on

June 30, 1998.

FOR FURTHER INFORMATION CONTACT:

Kumkum Ray, Engineering and

Operations Division at (703) 787–1600.

SUPPLEMENTARY INFORMATION: The final

regulations contain several errors in the

redesignation table showing the

redesignated section containing

references to other regulation citations.

These may prove to be misleading and

are in need of correction. Only the lines

being corrected are included in the

following.

Correction of Publication

Accordingly, the publication on May

29, 1998 of the final regulations which

were the subject of FR Doc. 98–13249,

is corrected as follows:

1. On pages 29486 and 29487, in the

table of redesignation, the entries in the
Federal Register / Vol. 63, No. 122 /Thursday, June 25, 1998 /Rules and Regulations 34597

second and third columns for the following redesignated sections in the

first column are corrected to read:

Redesignated section Old reference New reference

* * * * * * *

250.906(b)(2)(iii) ....................................................................................... 250.137 ......................................... 250.907.

* * * * * * *

250.1000(c) .............................................................................................. 250.150 through 250.158 .............. 250.1000 through 250.1008.

* * * * * * *

250.1009(a)(1) ......................................................................................... 250.150 through 250.158 .............. 250.1000 through 250.1008.

* * * * * * *

250.1500(a) .............................................................................................. 250.211 through 250.216 .............. 250.1502 through 250.1507

250.1500(b) .............................................................................................. 250.217 through 250.222 .............. 250.1508 through 250.1513.

250.1500((c) ............................................................................................. 250.223 through 250.229 .............. 250.1514 through 250.1520.

250.1500(c) .............................................................................................. 250.233 ......................................... 250.1524.

250.1500(d) .............................................................................................. 250.230 through 250.232 .............. 250.1521 through 250.1523.

250.1505(c) .............................................................................................. 250.214 ......................................... 250.1505.

250.1505(f) ............................................................................................... 250.214 ......................................... 250.1505.

* * * * * * *

250.1605(a) .............................................................................................. 250.260 through 250.274 .............. 250.1605 through 250.1619.

* * * * * * *

250.1627(a) .............................................................................................. 250.290 through 250.297 .............. 250.1627 through 250.1634.

Dated: June 18, 1998.

E.P. Danenberger,

Chief, Engineering and Operations Division.

[FR Doc. 98–16969 Filed 6–24–98; 8:45 am]

BILLING CODE 4310–MR–M

DEPARTMENT OF THE INTERIOR

Office of Surface Mining Reclamation

and Enforcement

30 CFR Part 924

[SPATS No. MS–014–FOR]

Mississippi Regulatory Program

AGENCY: Office of Surface Mining

Reclamation and Enforcement (OSM),

Interior.

ACTION: Final rule; approval of

amendment.

SUMMARY: OSM is approving a proposed

amendment to the Mississippi

regulatory program (hereinafter referred

to as the ‘‘Mississippi program’’) under

the Surface Mining Control and

Reclamation Act of 1977 (SMCRA). The

amendment consists of revisions to the

Mississippi Surface Coal Mining and

Reclamation Law pertaining to the small

operator assistance program, variances

from performance standards,

enforcement, and administrative and

judicial review proceedings. The

amendment is intended to revise the

Mississippi program to be consistent

with SMCRA.

EFFECTIVE DATE: June 25, 1998.

FOR FURTHER INFORMATION CONTACT:

Arthur W. Abbs, Director, Birmingham

Field Office, Office of Surface Mining

Reclamation and Enforcement, 135

Gemini Circle, Suite 215, Homeward,

Alabama 35209, Telephone: (205) 290–

7282.

SUPPLEMENTARY INFORMATION:

I. Background on the Mississippi Program

II. Submission of the Proposed Amendment

III. Director’s Findings

IV. Summary and Disposition of Comments

V. Director’s Decision

VI. Procedural Determinations

I. Background on the Mississippi

Program

On September 4, 1980, the Secretary

of the Interior conditionally approved

the Mississippi program. Background

information on the Mississippi program,

including the Secretary’s findings, the

disposition of comments, and the

conditions of approval can be found in

the September 4, 1980, Federal Register

(45 FR 58520). Subsequent actions

concerning the conditions of approval

amendments can be found at 30 CFR

924.10, 924.16, and 924.17.

II. Submission of the Proposed

Amendment

By letter dated March 26, 1998

(Administrative Record No. MS–0354),

Mississippi submitted an amendment to

its program pursuant to SMCRA.

Mississippi proposed to amend the

Mississippi Surface Coal Mining and

Reclamation Law (MSCMRL) in

response to the required amendments

codified at 30 CFR 924.16(b), (c), and

(d).

OSM announced receipt of the

proposed amendment in the April 14,

1998, Federal Register (63 FR 18172),

and in the same document opened the

public comment period and provided an

opportunity for a public hearing or

meeting on the adequacy of the

proposed amendment. The public

comment period closed on May 14,

1998. Because no one requested a public

hearing or meeting, none was held.

III. Director’s Findings

Set forth below, pursuant to SMCRA

and the Federal regulations at 30 CFR

732.15 and 732.17, are the Director’s

findings concerning the amendment.

1. § 53–9–26, Small Operator Assistance

Program

Mississippi proposed to change the

word ‘‘operation’’ to the word

‘‘operator’’ in the phrase ‘‘at all

locations of surface coal mining

operation.’’

The Director finds that the revision

satisfies the requirement placed on the

Mississippi program at 30 CFR

924.16(b)(1) on January 9, 1998 (63 FR

1342), and that Mississippi’s revised

provision at section 53–9–26 is no less

stringent than section 507(c) of SMCRA.

Therefore, the Director is approving the

revision and removing the required

amendment.